ABSTRACT
The literature and other information available which relates to auditing in America up to about the beginning of the twentieth century seem to indicate that auditing was then completing its first major phase of development. F. S. Tipson, a New York Certified Public Accountant, published his Auditing in 1904, in which he used the auditing questions given in New York from 1896 to 1902. Frank G. Short, a professional accountant who has had extended experience in auditing practice in the United States, describes this transition as being a change from detailed audits to test audits. Although the adoption of sampling procedures probably represented the most important development in auditing during this period, other changes were beginning to appear, as indicated in preceding references. This development also seems to represent no departure from the point of view of the detailed auditors, for it seems to represent originally a substitute for the enormous quantity of detailed audit work formerly done in audits.
